防止外商避税与逃税,做好涉外税收工作,是我们涉外税务部门的职责。目前,我们发现外资企业的逃避税三种方式。一、通过信贷投资形式参与企业经营,从而进行避税有的外资企业,投资人把企业的资本定得尽可能小,而企业经营所需的资金则以信贷形式提供,并且收取过高的利息,使企业的负债增大。这样的信贷,具有资本的性质,实质上是一种应投入企业的股本。投资人所收取的利息,实际上是分享企业的利润,从 To prevent foreign tax avoidance and tax evasion, and do a good job in foreign tax collection is the responsibility of our foreign tax department. At present, we find three ways to evade taxes by foreign-funded enterprises. First, through the credit investment in the form of participation in business operations, which tax avoidance Some foreign-funded enterprises, investors set the company’s capital as small as possible, and the business needs of the funds are provided in the form of credit, and charge too high interest, Increasing corporate debt. Such a credit, with the nature of capital, is essentially a kind of equity that should be put into the enterprise. Interest collected by investors, is actually sharing corporate profits, from